The Gigabyte X870E AORUS XTREME AI TOP is the objective winner of this comparison, securing victory in ten out of thirteen evaluated specifications. Its most significant technical advantage is the USB Type-C connectivity, which offers a 400% improvement over the alternative. While the ASRock B760M PG Lightning holds a 100% advantage in the number of PCIe x1 slots, it falls behind the Gigabyte X870E AORUS XTREME AI TOP in the vast majority of measured categories.

Users who prioritize high-speed peripheral connectivity and advanced interface options should select the Gigabyte X870E AORUS XTREME AI TOP for their build. Conversely, the ASRock B760M PG Lightning is the appropriate choice for those who specifically require a higher quantity of PCIe x1 slots for expansion cards. Your final decision should depend on whether your system configuration relies more heavily on modern USB standards or the specific expansion layout provided by the ASRock motherboard.